Scottish dentists’ income rises by 9.3%
From an average of £90,600 in 2023/24 to £99,100 in 2024/25
The taxable income of self-employed dentists in Scotland rose by 9.3%, from an average of £90,600 in 2023/24 to £99,100 in 2024/25, according to a new report.
Published by National Health Service England, the annual report analyses data from the UK tax authority for self-employed primary care dentists for the 2024/2025 financial year.
The statistics include income from both publicly commissioned and private dentistry, as tax records do not distinguish between the two. The report covers Principal and Associate dentists working full- and part-time.
Scotland experienced the second highest increase, behind Northern Ireland’s 13.7%.
But although the report contains analysis for each nation, the values are not directly comparable due to differing contractual arrangements as well as the use of different methods to derive dental type in each country.
The report also notes that higher taxable income does not translate directly into an equivalent increase in take-home pay, since taxable income is calculated before income tax and pension contributions.